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International Tax Planning: The Concept of Place of Effective Management
This dissertation will study certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law. It will also address issues regarding Double taxation a...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2014
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| _version_ | 1867613162849697792 |
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| access_status_str | Open Access |
| author | Goosen, Chantelle |
| author_browse | Goosen, Chantelle |
| author_facet | Goosen, Chantelle |
| author_sort | Goosen, Chantelle |
| collection | Thesis |
| description | This dissertation will study certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law. It will also address issues regarding Double taxation agreements and the impact of all these issues on companies trading internationally. This paper is intended to raise an awareness of the current issues, general principles and practices to be taken into account when organizing a company's affairs to limit the tax liability in South Africa. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/4624 |
| institution | University of Cape Town (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:31:45.395Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/4624 International Tax Planning: The Concept of Place of Effective Management Goosen, Chantelle This dissertation will study certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law. It will also address issues regarding Double taxation agreements and the impact of all these issues on companies trading internationally. This paper is intended to raise an awareness of the current issues, general principles and practices to be taken into account when organizing a company's affairs to limit the tax liability in South Africa. 2014-07-30T18:13:17Z 2014-07-30T18:13:17Z 2014-07-30 Master Thesis Masters LLM http://hdl.handle.net/11427/4624 en application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Goosen, Chantelle International Tax Planning: The Concept of Place of Effective Management |
| thesis_degree_str | Master's |
| title | International Tax Planning: The Concept of Place of Effective Management |
| title_full | International Tax Planning: The Concept of Place of Effective Management |
| title_fullStr | International Tax Planning: The Concept of Place of Effective Management |
| title_full_unstemmed | International Tax Planning: The Concept of Place of Effective Management |
| title_short | International Tax Planning: The Concept of Place of Effective Management |
| title_sort | international tax planning the concept of place of effective management |
| url | http://hdl.handle.net/11427/4624 |
| work_keys_str_mv | AT goosenchantelle internationaltaxplanningtheconceptofplaceofeffectivemanagement |